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Main residence exemption: is it the devil or an angel in the details? video


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Member Price: $99.00
Non Member Price: $121.00

Publication date: 21 Jul 22 | Source: NATIONAL DIVISION, THE TAX INSTITUTE

Abstract:
A person’s main residence in many cases is their most significant asset. The tax concessions available on a main residence are arguably the most generous in the tax legislation. However, in some cases, actions, inactions, or wrong decisions can result in the main residence exemption being lost in whole or part. Against this background, and in the context of the main residence exemption, the presenters address:

  • Deriving income from a main residence
  • Demolishing and rebuilding
  • Relationship breakdowns
  • Asset protection
  • Succession and deceased estate issues and;
  • Foreign residents

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Main residence exemption: is it the devil or an angel in the details?
Author(s):  Neil Brydges,  Edward HENNEBRY

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Author profiles

Neil Brydges CTA
Neil Brydges, CTA, is a Principal in Sladen Legal’s tax group. Neil primarily practises in direct taxes and GST, with a focus on the taxation of trusts, deceased estates, property, corporate tax, M&A and Division 7A. Neil has also advised extensively on cross-border taxation issues. Neil is an Accredited Specialist in Taxation Law and a member of the Tax & Revenue Law Committee with the Law Institute of Victoria, Chair of the Tax Committee of the Law Council of Australia, and a Chartered Tax Adviser with The Tax Institute. - Current at 21 January 2026
Click here to expand/collapse more articles by Neil Brydges.
Edward HENNEBRY
Click here to expand/collapse more articles by Edward HENNEBRY.
This was presented at Yarra Valley Tax Retreat .

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Main residence exemption: is it the devil or an angel in the details?

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